Statutory Financial Data, Risk-Based Capital and Dividend Restrictions (Tables)

12 Months Ended

Dec. 31, 2015

Summarized 2015, 2014 and 2013 statutory basis information for the non-captive Insurance Company Subsidiaries, which differs from generally accepted accounting principles, is as follows (dollars in thousands):



	Conifer Insurance			American Colonial			White Pine
2015:
Statutory capital and surplus	$	30,637		$	22,523		$	17,452
RBC authorized control level	$	5,390		$	2,809		$	2,978
Statutory net income (loss)	$	387		$	(2,278	)	$	784
RBC %	568.5		%	801.8		%	585.1		%



	Conifer Insurance			American Colonial			White Pine
2014:
Statutory capital and surplus	$	28,304		$	24,461		$	13,209
RBC authorized control level	$	5,008		$	1,460		$	2,708
Statutory net income (loss)	$	(2,777	)	$	(1,670	)	$	(58	)
RBC %	565.1		%	1,675.7		%	487.7		%



	Conifer Insurance		American Colonial		White Pine
2013:
Statutory capital and surplus	17,294		6,083		11,658
RBC authorized control level	3,812		1,331		3,596
Statutory net income (loss)	(4,755	)	(1,721	)	672
RBC %	452.0	%	480.1	%	320.0	%

- Definition

Tabular disclosure of how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.

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